# Child & Spousal support **URL:** \ **Category:** Tax Topics\ **Created:** [September 3, 2024, 7:49pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189 "2024-09-03T19:49:53Z")\ **Posts on this page:** 18\ **Page:** 1
**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\ **Post date:** [September 3, 2024, 7:49pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/1 "2024-09-03T19:49:53Z")
Taxpayer has a separation agreement. Confirmed following payments: - Child support $20,000 - Spousal Support $12,000 [https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p102/support-payments.html#toc11](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p102/support-payments.html#toc11) _If you are claiming deductible support payments, enter on line 21999 of your tax return the **total amount** of support payments you paid under all court orders and written agreements. This includes any non-deductible child support payments you made. Do **not** include amounts you paid that are more than the amounts specified in the order or agreement, such as pocket money or gifts that you sent directly to your children._ _Enter on line 22000 of your tax return the **deductible part** of the support payments that you paid._ _Make sure that both line 21999 and line 22000 are filled out correctly to avoid your claim being delayed or denied_. _You also have to register your court order or written agreement with the Canada Revenue Agency (CRA)._ **Support worksheet** ![SUPPORT](https://us1.discourse-cdn.com/flex016/uploads/taxcycle/original/2X/8/88830afbea760ffcd2db14481ae5a96d75787059.jpeg) **Line 21999 and line 22000** ![22000](https://us1.discourse-cdn.com/flex016/uploads/taxcycle/original/2X/7/753cdedec0073ee34c5c43b03b2fff97ccd41a71.jpeg) Is this how others input information into T1? ---
**Author:** ![SmallBizGuy](https://avatars.discourse-cdn.com/v4/letter/s/74df32/32.png) [@SmallBizGuy](https://www.protaxcommunity.com/u/SmallBizGuy)\ **Post date:** [September 3, 2024, 8:24pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/2 "2024-09-03T20:24:27Z")
Unclear: were total payments $32K or $20K? ---
**Author:** ![mike](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/mike/32/346_2.png) [@mike](https://www.protaxcommunity.com/u/mike)\ **Post date:** [September 3, 2024, 8:26pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/3 "2024-09-03T20:26:39Z")
I input them on a single line with the Child amount in the “Non-deductible” column ---
**Author:** ![rachelavryl](https://avatars.discourse-cdn.com/v4/letter/r/ccd318/32.png) [@rachelavryl](https://www.protaxcommunity.com/u/rachelavryl)\ **Post date:** [September 4, 2024, 10:37am UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/4 "2024-09-04T10:37:21Z")
From your example, it appears this taxpayer is paying to two different payees. Possibly, two different court orders. If that is the case, please only include the spousal support line. We do not report the non deductible child support UNLESS the taxpayer also pays spousal support to same person. If you are paying the same payee, please put both spousal and child support on one line as cra is trying to match to the recipient. ---
**Author:** ![kevin](https://avatars.discourse-cdn.com/v4/letter/k/2acd7d/32.png) [@kevin](https://www.protaxcommunity.com/u/kevin)\ **Post date:** [September 4, 2024, 11:51am UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/5 "2024-09-04T11:51:48Z")
Lucky client, having two ex’s. I report total child and spousal support and show the child support as the non-deductible amount. CRA won’t allow a deduction of spousal support unless the child support is up-to-date. The T1 includes the total paid and the deductible amount so I think CRA wants to know that information. ---
**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\ **Post date:** [September 4, 2024, 3:58pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/6 "2024-09-04T15:58:22Z")
> [@SmallBizGuy](#): > > Unclear: were total payments $32K or $20K? Total payments $32,000 ($20k child support + $12K spousal support) Payments made to ex-wife > [@mike](#): > > I input them on a single line with the Child amount in the “Non-deductible” column Thank you > [@rachelavryl](#): > > We do not report the non deductible child support UNLESS the taxpayer also pays spousal support to same person. Yes, the child support and the spousal support were made to the same person (ex wife) > [@rachelavryl](#): > > If you are paying the same payee, please put both spousal and child support on one line as cra is trying to match to the recipient. Thank you > [@kevin](#): > > Lucky client, having two ex’s. I report total child and spousal support and show the child support as the non-deductible amount. CRA won’t allow a deduction of spousal support unless the child support is up-to-date. The T1 includes the total paid and the deductible amount so I think CRA wants to know that information. Just one ex wife ---
**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\ **Post date:** [September 5, 2024, 7:43pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/7 "2024-09-05T19:43:08Z")
From above comments - data input: ![support 2](https://us1.discourse-cdn.com/flex016/uploads/taxcycle/original/2X/7/787142e739674a2db39da2fdc17eb854369f209e.jpeg) Deductible spousal support $12,000 & non deductible child support $20,000 on one line. Line 21999 and 22000 amounts will remain same as the original post’s screenshot. Thoughts? ---
**Author:** ![rachelavryl](https://avatars.discourse-cdn.com/v4/letter/r/ccd318/32.png) [@rachelavryl](https://www.protaxcommunity.com/u/rachelavryl)\ **Post date:** [September 5, 2024, 7:57pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/8 "2024-09-05T19:57:50Z")
Yes, as it is one recipient of funds ---
**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\ **Post date:** [September 10, 2024, 5:29pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/9 "2024-09-10T17:29:07Z")
> [@healthymanccc](#): > > You also have to register your court order or written agreement with the Canada Revenue Agency (CRA). I read following: > **[Not Found - Canada.ca](https://www.canada.ca/errors/404.html)** ## Registering your court order or written agreement If your court order or written agreement includes a payment of spousal support, you **must** register it with the CRA. This will allow the CRA to verify the part of your payments that is spousal support and, if applicable, the part that is child support. You will also avoid unnecessary delays and adjustments to your tax return. To register your court order or written agreement, follow the instructions on [Form T1158, Registration of Family Support Payments](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1158.html). Do **not** include your order or agreement with your tax return. Notify the CRA if the spousal or child support payable changes (other than cost-of-living adjustments or changes already stated in the court order or written agreement). **Is there an area in Represent a client where I can verify if taxpayer has registered written agreement with CRA or is this confirmed with taxpayer?** ---
**Author:** ![Nezzer](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/nezzer/32/3845_2.png) [@Nezzer](https://www.protaxcommunity.com/u/Nezzer)\ **Post date:** [September 11, 2024, 1:29am UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/10 "2024-09-11T01:29:47Z")
> [@healthymanccc](#): > > Is there an area in Represent a client where I can verify if taxpayer has registered written agreement with CRA or is this confirmed with taxpayer? No - CRA keep that info private. You’d have to phone CRA to ask if they have one on file. Yes - you should ask the taxpayer. ---
**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\ **Post date:** [September 12, 2024, 7:53pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/11 "2024-09-12T19:53:44Z")
So you ask taxpayer if they submitted agreement to CRA and put response in your working papers? ---
**Author:** ![SmallBizGuy](https://avatars.discourse-cdn.com/v4/letter/s/74df32/32.png) [@SmallBizGuy](https://www.protaxcommunity.com/u/SmallBizGuy)\ **Post date:** [September 12, 2024, 8:34pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/12 "2024-09-12T20:34:15Z")
Yes. This. If you call CRA Gen Inquiries (good luck…) they can also tell you. ---
**Author:** ![Nezzer](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/nezzer/32/3845_2.png) [@Nezzer](https://www.protaxcommunity.com/u/Nezzer)\ **Post date:** [September 12, 2024, 8:37pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/13 "2024-09-12T20:37:19Z")
Yes - usually a memo or something in TaxCycle. If they don’t know the breakdown of the amounts, and don’t want to deal with CRA questioning it later, I get them to give me a copy of the actual agreement, so I can enter the correct amounts in TaxCycle. ---
**Author:** ![TimParris](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/timparris/32/240_2.png) [@TimParris](https://www.protaxcommunity.com/u/TimParris)\ **Post date:** [September 13, 2024, 3:49pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/14 "2024-09-13T15:49:31Z")
hi @rachelavryl I know that taxpayers and taxpreparers wonder why to bother recording the non-deductible child support when it is the only support being paid. I have seen a case where doing that has burnt my client, so I always take the extra step of reporting child support even if there is no spousal support. The case… the ex took the payer to court after the child had grown up and claimed that child support had not been paid. The courts sided with the recipient of the support, and required that the payer pay the missing amount. So just because it isn’t deductible does not mean that it isn’t important. ---
**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\ **Post date:** [September 20, 2024, 3:58pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/15 "2024-09-20T15:58:16Z")
Confirmed with taxpayer - completed **T1158** **Registration of Family Support Payment** and **agreement** sent to CRA in previous year. In addition, they submitted **T1213** **Request to Reduce Tax Deductions at Source** in previous years. Instructions of this form state: _• You must make this request every year. This is because a deduction or a credit must be reviewed by the CRA to ensure it will generate a refund, based_ _on your income for this year, before an approval can be provided._ _• If your deductible support payments stay the same or increase from one year to the next, you can make this request every two years by providing a form_ _for each year._ I’ll mention to taxpayer **T1213** must be submitted every one to two years (as mentioned above) depending on their circumstances. **Thoughts?** ---
**Author:** ![Nezzer](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/nezzer/32/3845_2.png) [@Nezzer](https://www.protaxcommunity.com/u/Nezzer)\ **Post date:** [September 20, 2024, 5:01pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/16 "2024-09-20T17:01:22Z")
I’ve never seen or used a T1213. Who do they submit it to - their employer or CRA directly? Or is it something their employer must submit to CRA? I’m guessing that the instruction, “You must make this request every year…” omits the assumed, “…if you want your employer to override the standard calculation for payroll source deductions…” ? ---
**Author:** ![albertenterprises](https://avatars.discourse-cdn.com/v4/letter/a/dc4da7/32.png) [@albertenterprises](https://www.protaxcommunity.com/u/albertenterprises)\ **Post date:** [September 20, 2024, 5:22pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/17 "2024-09-20T17:22:27Z")
@nezzer This form is completed by taxpayer and submitted to Revenue Canada. If approved, the taxpayer gives to employer to have taxes reduced at source (instead of getting a large refund in Apr). I was under the impression that it had to be done annually though. ---
**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\ **Post date:** [October 17, 2024, 5:34pm UTC](https://www.protaxcommunity.com/t/child-spousal-support/9189/18 "2024-10-17T17:34:20Z")
I appreciate everyone’s input - thank you all very much.